Jose Mourinho has already rejected an offer to make an instant return to football management, according to reports.
The 55-year-old was sacked from Old Trafford last month following a poor run of form and was recently seen in the stands watching Vitoria de Setubal host Santa Clara.
Reports from Portugal now claim that Benfica approached the Former Manchester United boss about taking charge.
Mourinho’s managerial career began at the Portuguese club in 2000 but he left after only six months after a breakdown in contract talks.
The Primeira Liga side sacked Rui Vitoria last Thursday, ending his more than threes year spell at the club.
Vitoria had led Benfica to consecutive league titles at the club but has seen his side struggle to keep pace with Porto this season.
Benfica ‘sounded’ Mourinho about a return but he indicated that it was not part of his plans at the moment, according to claims from Record.
Real Madrid and Inter Milan have also been named as likely options for Mourinho as he looks to restore his reputation following a troubled spell at Old Trafford.